accumulated deductible employee contributions

(B)The term “accumulated deductible employee contributions” means the deductible employee contributions— (i)increased by the amount of income and gain allocable to such contributions, and (ii)reduced by the sum of the amount of loss and expense allocable to such contributions and the amounts distributed with respect to the employee which are attributable to such contributions (or income or gain allocable to such contributions).

Source

26 USC § 72(o)(5)(B)


Scoping language

None: Default is title Scope
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